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The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations (Northern Ireland) 2006
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- Northern Ireland Statutory Rules
- 2006 No. 139
- Regulation 12
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Small and medium-sized company abbreviated accounts where main accounts not revised
12.—(1) Regulation 13A of the 1991 Regulations (revision of small and medium-sized company abbreviated accounts where main accounts not revised)(1) is amended as follows.
(2) In paragraph (2)(a), for the words from “in accordance with” to “ to the Order” substitute “ or 254A (as the case may be) in accordance with the provisions of those Articles and (in the case of small companies) of Schedule 8A to the Order(2)”.
(1)
Regulation 13A was inserted by regulation 5 of S.R. 1997 No. 423
(2)
Schedule 8A was inserted by regulation 2(3) of , and Schedule 2 to, S.R.1997 No. 436, amended by regulation 14(3) of, and Schedule 4 to, S.R. 2004 No. 496
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